't LEEMANNEKE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
't LEEMANNEKE
Largest movements
- Receivables within one year -€35,043
down €35,043 (-95.1%), from €36,865 to €1,822
of which Trade receivables: -€34,967
- Cash +€27,682
up €27,682 (+666%), from €4,156 to €31,838
mainly Receivables within one year (+€35,043) and Depreciation (+€7,429)
- Tangible fixed assets -€7,429
down €7,429 (-18.5%), from €40,074 to €32,645
- Debts after one year -€8,852
down €8,852 (-21.0%), from €42,059 to €33,207
- Other debts -€6,874
down €6,874 (-25.4%), from €27,023 to €20,149
- Profit (loss) carried forward +€2,811
up €2,811 (+14.8%), from -€19,040 to -€16,230
- Trade debts -€2,550
down €2,550 (-94.0%), from €2,714 to €164
- Accrued charges and deferred income +€967
up €967 (+99.2%), from €975 to €1,942
- Gross operating margin +€13,983
up €13,983, from -€1,634 to €12,349
- Financial charges +€251
up €251 (+24.7%), from €1,016 to €1,267
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,494 | €66,892 | -€14,603 | -17.9% |
| Fixed assets | 21/28 | €40,074 | €32,645 | -€7,429 | -18.5% |
| Tangible fixed assets | 22/27 | €40,074 | €32,645 | -€7,429 | -18.5% |
| Land and buildings | 22 | €40,074 | €32,645 | -€7,429 | -18.5% |
| Current assets | 29/58 | €41,420 | €34,247 | -€7,173 | -17.3% |
| Amounts receivable within one year | 40/41 | €36,865 | €1,822 | -€35,043 | -95.1% |
| Trade receivables | 40 | €36,527 | €1,560 | -€34,967 | -95.7% |
| Other amounts receivable | 41 | €337 | €262 | -€75 | -22.3% |
| Cash at bank and in hand | 54/58 | €4,156 | €31,838 | +€27,682 | +666% |
| Deferred charges and accrued income | 490/1 | €399 | €587 | +€188 | +47.0% |
| Total equity and liabilities | 10/49 | €81,494 | €66,892 | -€14,603 | -17.9% |
| Equity | 10/15 | -€440 | €2,370 | +€2,811 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,040 | -€16,230 | +€2,811 | +14.8% |
| Amounts payable | 17/49 | €81,935 | €64,521 | -€17,413 | -21.3% |
| Amounts payable after more than one year | 17 | €42,059 | €33,207 | -€8,852 | -21.0% |
| Financial debts | 170/4 | €42,059 | €33,207 | -€8,852 | -21.0% |
| Amounts payable within one year | 42/48 | €38,900 | €29,372 | -€9,528 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €9,164 | €9,060 | -€104 | -1.1% |
| Trade debts | 44 | €2,714 | €164 | -€2,550 | -94.0% |
| Suppliers | 440/4 | €2,714 | €164 | -€2,550 | -94.0% |
| Other amounts payable | 47/48 | €27,023 | €20,149 | -€6,874 | -25.4% |
| Accrued charges and deferred income | 492/3 | €975 | €1,942 | +€967 | +99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,429 | €7,429 | = | 0.0% |
| Other operating charges | 640/8 | €875 | €901 | +€26 | +3.0% |
| Gross operating margin | 9900 | -€1,634 | €12,349 | +€13,983 | |
| Operating profit (loss) | 9901 | -€9,939 | €4,019 | +€13,957 | |
| Financial income | 75/76B | €8 | €59 | +€51 | +619% |
| Recurring financial income | 75 | €8 | €59 | +€51 | +619% |
| Financial charges | 65/66B | €1,016 | €1,267 | +€251 | +24.7% |
| Recurring financial charges | 65 | €1,016 | €1,267 | +€251 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,947 | €2,811 | +€13,757 | |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | -€10,949 | €2,811 | +€13,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,949 | €2,811 | +€13,760 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.